https://www.taxtmi.com/caselaws?id=772804 Input tax credit on GST paid for construction of the tie-in pipeline used to carry re-gasified LNG from the FSRU to the National Grid is not admissible under section 17(5)(c) and section 17(5)(d) of the CGST Act. The Authority treated the FSRU as factory premises because regasification activity occurs there, but held that the proposed pipeline is a pipeline laid outside the factory premises and therefore falls within the statutory exclusion. It further held that attached equipment and control systems do not alter the pipeline's essential character for GST purposes, and that the cited case law cannot override the specific statutory definition under the Act. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772804 Input tax credit on GST paid for construction of the tie-in pipeline used to carry re-gasified LNG from the FSRU to the National Grid is not admissible under section 17(5)(c) and section 17(5)(d) of the CGST Act. The Authority treated the FSRU as factory premises because regasification activity occurs there, but held that the proposed pipeline is a pipeline laid outside the factory premises and therefore falls within the statutory exclusion. It further held that attached equipment and control systems do not alter the pipeline's essential character for GST purposes, and that the cited case law cannot override the specific statutory definition under the Act. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772804